Senior Valuation Relief

Senior Value Protection

The Senior Value Protection Program, part of the Assessor’s Valuation Relief Programs Division, provides eligible senior homeowners the opportunity to freeze the Limited Property Value (LPV) of their primary residence based on qualifying income, age, and residency criteria.

This program—commonly referred to as the “Senior Freeze”—does not freeze property taxes; it freezes only the taxable portion of the property’s value, and other factors may still affect the final tax amount. If an applicant meets all eligibility requirements and the County Assessor approves the application, the LPV will remain fixed for three years, with an application deadline of September 1st of the current year

(Renewal is required every 3 years)

Please note: Senate Bill SB1224, enacted on September 26, 2025, requires your Limited Property Value (LPV) to be recalculated if your home no longer qualifies for the Senior Valuation Protection Program. Loss of eligibility may occur if:

  • There is a change in ownership
  • The home is no longer your primary residence
  • You request certain property changes
  • The property is split or merged
  • The property value changes by more than 15% (construction or destruction etc.)
  • You do not renew your application

When eligibility ends, the LPV will be recalculated under A.R.S. § 42-13302 using a Rule B calculation, setting your LPV at a level similar to other comparable properties that are not receiving special valuation protection.

Contact Information
Phone: 602-506-3406
Department Inbox: [email protected]


SVP Arizona Constitution Article 9 Section 18


Forms

Please click here to apply online

View related forms at Valuation Relief Forms

You may file Online (see link above) or return your completed application with supporting documents to our office via mail or email.

Please visit the FAQ library for answers to more questions.

FAQ

Senior Valuation Protection (SVP) can be removed when:

  • There is a change in ownership
  • The home is no longer your primary residence
  • You request certain property changes
  • The property is split or merged
  • The property value changes by more than 15% (construction or destruction etc.)
  • You do not renew your application

File online:
File your Senior Valuation Protection Online!

Email: [email protected]
Para español, email [email protected]

Mail or In Person:
Attn: SVP
Maricopa County Assessor
301 W Jefferson St.
Phoenix, AZ 85003

Please refer to the Senior Valuation Protection (PDF) for more information.

You must meet the following requirement:

Income from all sources for all owners on title does not exceed $47,712 for one owner OR does not exceed $59,640 for two or more owners, averaged over the past 3 years. This includes Social Security and/or Veteran's disability payments.

Submit copies of: First 2 pages of Federal 1040 Tax Return for 2024, 2023, and 2022 for all property owners, including any nontaxable strike benefits, if applicable. If you did not file tax returns, please submit SSA-1099 Social Security Statement and/or any 1099 forms for the last 3 years for all property owners. (Income is averaged over the last 3 years)

  • Completed and Signed 2026 SVP Application
  • Proof of residency for 2 years(Copy of Driver’s license, state ID, or voter card)
  • Proof of minimum age of 65 for at least one household member. (Copy of Driver’s license, state ID, or voter card)
  • Income documentation from all sources for all owners

Yes, Social Security and Veteran's disability income is included.

Yes, you are required to renew every 3 years.
Yes, an owner may opt out of the Senior Valuation Program (SVP) at any time. If the owner chooses to reapply, they must wait one year before submitting a new application.
Nonrenewal or removal of SVP will result in a recalculation of your property’s Limited Property Value (LPV). The LPV, the taxable portion of your property value, will be recalculated pursuant to A.R.S. § 42-13302 resulting in a Rule B calculation. This recalculation establishes an LPV at a level or percentage of Full Cash Value (FCV) that is comparable to that of other properties of the same or a similar use or classification.
Enacted on September 26, 2025 mandates when the property is removed from Senior Valuation Protection program, the Limited Property Value (LPV), be recalculated per A.R.S. § 42-13302 using a Rule B calculation, setting the LPV at level similar to other comparable properties that are not receiving special valuation protection.
Senior Valuation Protection also known as "Senior Freeze". Freezes the Limited Property Value (LPV) (the amount used to calculate your property taxes) at the current tax year’s value for 3 consecutive years.
No. This program freezes the Limited Property Value (LPV). Your taxes may continue to fluctuate based on the tax rates set by the Board of Supervisors.
Yes, if you meet both requirements.